@article{oai:kochi.repo.nii.ac.jp:00005938,
 author = {保坂, 哲郎},
 journal = {高知論叢. 社会科学},
 month = {Mar},
 note = {application/pdf},
 pages = {137--154},
 title = {ロシア連邦における税制度の形成と問題点},
 volume = {61},
 year = {1998}
}